MARVIN MANDEL, Governor                             2979

he must receive disability benefits as a
result of a finding of permanent and
total disability under the Social
Security Act; provided, however, that
the combined gross income (as defined in
section 12f(b) of article 81 of the
Annotated Code of Maryland, as enacted
by chapter 110 of the 1970 Laws of
Maryland) of said person shall not be in
excess of five thousand dollars
($5,000.00) for the calendar year
immediately preceding the fiscal year
application. In accordance with the
provisions of section 49c of article 81
of the Annotated Code of Maryland (1969
Replacement Volume), a person may apply
for said tax credit at any time up to
September 1 of the taxable year.

(c)    Every person, firm or corporation
making any such sales within Anne
Arundel County, Maryland, shall bill for
collection said tax from the purchasers
of said services and report and remit
the same, under oath, on or before the
twenty-fifth (25th) day of the second
succeeding calendar month to the county
controller of Anne Arundel County upon
forms to be supplied by him.

(d)    The tax imposed by this section
shall not apply to any of the following:

(i) Sales to the United States
of America; provided, however, that
nothing contained in this section shall
be construed to exempt any
instrumentality or agency of the United
States of America which is subject to
the taxing power of Anne Arundel County,
Maryland, from taxation hereunder;

(ii) Sales to the State of
Maryland, or any of its political
subdivisions, or agencies;

(iii) Sales to any nonprofit
hospital, nonprofit religious, nonprofit
charitable or nonprofit educational
institution or organization for use in
carrying on the work of the hospital,
organization or institution.

(e)    If, after a diligent effort, the